Items where Division is "Departemen Akuntansi" and Year is 2018

A

External auditor type, discretionary accruals and investors’ reactions.

Disclosure of provisions for decommissioning costs in annual reports of oil and gas companies: A content analysis and stakeholder views.

Managers’ segment disclosure choices under IFRS 8: EU evidence.

The accounting value relevance of earnings and book value: Tunisian banks and financial institutions.

Using photographs in interpreting cultural and symbolic meaning: A reflection on photographs of the Korean Association for Government Accounting.

Philosophy of language and accounting.

Detecting advance fee fraud emails using self-referential pronouns: A preliminary analysis.

Bibliometric Analysis of Digital Accounting Research.

B

The unspeakable truth of accounting On the genesis and consequences of the first “non-glottographic” statement form.

Value relevance of customer-related intangible assets.

Participatory budgeting as a form of dialogic accounting in Russia Actors’ institutional work and reflexivity trap.

Risk and organizational effectiveness The role of accounting systems as a managerial process.

A metaphorical analysis of The Love Song of J. Alfred Prufrock by T. S. Eliot.

C

Information about bank intangibles, analyst information intermediation, and the role of knowledge and social forces in the ‘market for information’.

Sustainability adrift: An evaluation of the credibility of sustainability information disclosed by public organizations.

Developing Ethical Confidence: The Impact of Action-Oriented Ethics Instruction in an Accounting Curriculum.

Luca Pacioli and the Role of Accounting and Business: Early Lessons in Social Responsibility.

An Analysis of Glass Ceiling Perceptions in the Accounting Profession.

An Analysis of Glass Ceiling Perceptions in the Accounting Profession.

Climate change reporting and multinational companies: Insights from institutional theory and international business.

Creating financial value for tropical forests by disentangling people from nature.

F

Accounting and new product development The importance of interactions within social and technical structures.

Accounting and new product development The importance of interactions within social and technical structures.

Trends in corruption, environmental, ethical and social accounting.

Framing public governance in Malaysia: Rhetorical appeals through accrual accounting.

Donald C. Cook: CPA, SEC Chairman, corporate legend, and presidential advisor.

G

The Recent Reform of Spanish Local Governmental Accounting: A Critical Perspective from Local Governmental Accountants as Internal Users of Budgeting and Financial Accounting Information.

The newpubliccorruption:Oldquestionsfornewchallenges.

H

Accounting for decarbonisation and reducing capital at risk in the S&P500.

The semio-logic of financial accounting A non-essentialist conceptualisation of the IFRS balance sheet.

Performance measurement systems in small and medium-sized enterprises and family firms: a systematic literature review.

I

Anti-bribery disclosures:Aresponsetonetworked governance.

K

Enhancing female graduate employment through a women-only professional services firm in an economically remote city.

Resource accounting in factories and the energy-water nexus.

Influence of transnational economic alliances on the IFRS convergence decision in India—Institutional perspectives.

Commentary: A proposal for theoretical models ofstakeholder perceptions of a new financial reporting system.

L

Authoritarian state, global expansion and corporate social responsibility reporting: The narrative of a Chinese state-owned enterprise.

M

The emancipatory potential of extinction accounting: Exploring current practice in integrated reports.

The role of local accounting standard setters in institutional complexity “Explosion” of local standards in Japan.

A study of human capital reporting in the United Kingdom.

Risk of pancreatic cancer associated with family history of cancer and other medical conditions by accounting for smoking among relatives.

The politics of transnational accountability policies and the (re) construction of corruption: The case of Tunisia, Transparency International and the World Bank.

N

Corporate governance and elites.

The role of accounting in transforming public tertiary institutions in New Zealand.

P

Financial reporting for sustainable development: Critical insights into IFRS implementation in the European Union.

Have labour practices and human rights disclosures enhanced corporate accountability? The case of the GRI framework.

R

Quantitative proteomics reveals neuronal ubiquitination of Rngo/Ddi1 and several proteasomal subunits by Ube3a, accounting for the complexity of Angelman syndrome.

Adaptive quizzes to increase motivation, engagement and learning outcomes in a first year accounting unit.

S

Integrated reporting decision usefulness: Mainstream equity market views.

T

Factors affecting the development of accounting practices in Jordan: an institutional perspective.

Reassessing and refining theory in qualitative accounting research An illustrative account of theorizing.

Reassessing and refining theory in qualitative accounting research An illustrative account of theorizing.

Congestion management in protected areas: accounting for respondents’ inattention and preference heterogeneity in stated choice data.

Comparison of Rietveld-compatible structureless fitting analysis methods for accurate quantification of carbon dioxide fixation in ultramafic mine tailings.

W

Securitizations and accounting restatements.

Public accounting vs private accounting, career choice of accounting students in China.

Y

Exploring de-facto accountability regimes in Muslim NGOs.

Rethinking agency theory in developing countries: A case study of Pakistan.

Non-audit services and audit quality — the effect of Sarbanes-Oxley Act.